Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Sebelum Dan Sesudah Tax Amnesty Pelaku UMKM Di Wilayah Surakarta

Agung Setiaputra, Fajar and -, Drs. Muhammad Abdul Aris, M.Si (2018) Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Sebelum Dan Sesudah Tax Amnesty Pelaku UMKM Di Wilayah Surakarta. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to determine the difference taxpayer compliance before and after tax amnesty, and to determine tax sanctions, taxpayer awwareness, and tax authorities on the performance of taxpayer compliance. This research was conducted in Surakarta. The population in this study are taxpayer using purposive sampling have UMKM in Surakarta. Total sample obtained is 62 taxpayer do not tax amnesty, and 28 taxpayer do tax amnesty. This study used multiple linear regression analysis techniques. The results of this study show that the tax sanctions, taxpayer awwareness, and tax authorities before tax amnesty positive influence on positive influence on taxpayer compliance, and taxpayer awwareness after tax amnesty positive influence on positive influence on taxpayer compliance, while tax sanctions and tax authorities after tax amnesty not influence on taxpayer compliance. This indicates before tax amnesty that the higher tax sanctions, taxpayer awwareness, and tax authorities the higher the performance of taxpayer compliance, and after tax amnesty that the higher taxpayer awwareness the higher the performance of taxpayer compliance, the higher tax sanctions, and tax authorities the lower the performance of taxpayer compliance.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	tax sanctions, taxpayer awwareness, tax authorities, taxpayer compliance
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FAJAR AGUNG SETIAPUTRA
Date Deposited:	15 Aug 2018 04:10
Last Modified:	15 Aug 2018 04:10
URI:	http://eprints.ums.ac.id/id/eprint/66551

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